Section 62(4)(b) in The Orissa Co-operative Societies Act, 1962
(b)The [Auditor-General] [Substituted by Orissa Act No. 28 of 1991, Section 30(c) dated 31.12.1991 w.e.f. 25.5.1999.] or the Auditor may require any person present before him to furnish any information or to produce any documents in his possession or power.